Home/CFR/Title 31/Part 10
FEDERAL · 31 CFR

Part 10 — Practice Before the Internal Revenue Service

60 sections · Title 31: Money and Finance: Treasury

§ 10.0Scope of part.
§ 10.1Offices.
§ 10.2Definitions.
§ 10.3Who may practice.
§ 10.4Eligibility to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
§ 10.5Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
§ 10.6Term and renewal of status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer.
§ 10.7Representing oneself; participating in rulemaking; limited practice; and special appearances.
§ 10.8Return preparation and application of rules to other individuals.
§ 10.9Continuing education providers and continuing education programs.
§ 10.20Information to be furnished.
§ 10.21Knowledge of client's omission.
§ 10.22Diligence as to accuracy.
§ 10.23Prompt disposition of pending matters.
§ 10.24Assistance from or to disbarred or suspended persons and former Internal Revenue Service employees.
§ 10.25Practice by former government employees, their partners and their associates.
§ 10.26Notaries.
§ 10.27Fees.
§ 10.28Return of client's records.
§ 10.29Conflicting interests.
§ 10.30Solicitation.
§ 10.31Negotiation of taxpayer checks.
§ 10.32Practice of law.
§ 10.33Best practices for tax advisors.
§ 10.34Standards with respect to tax returns and documents, affidavits and other papers.
§ 10.35Competence.
§ 10.36Procedures to ensure compliance.
§ 10.37Requirements for written advice.
§ 10.38Establishment of advisory committees.
§ 10.50Sanctions.
§ 10.51Incompetence and disreputable conduct.
§ 10.52Violations subject to sanction.
§ 10.53Receipt of information concerning practitioner.
§ 10.60Institution of proceeding.
§ 10.61Conferences.
§ 10.62Contents of complaint.
§ 10.63Service of complaint; service of other papers; service of evidence in support of complaint; filing of papers.
§ 10.64Answer; default.
§ 10.65Supplemental charges.
§ 10.66Reply to answer.
§ 10.67Proof; variance; amendment of pleadings.
§ 10.68Motions and requests.
§ 10.69Representation; ex parte communication.
§ 10.70Administrative Law Judge.
§ 10.71Discovery.
§ 10.72Hearings.
§ 10.73Evidence.
§ 10.74Transcript.
§ 10.75Proposed findings and conclusions.
§ 10.76Decision of Administrative Law Judge.
§ 10.77Appeal of decision of Administrative Law Judge.
§ 10.78Decision on review.
§ 10.79Effect of disbarment, suspension, or censure.
§ 10.80Notice of disbarment, suspension, censure, or disqualification.
§ 10.81Petition for reinstatement.
§ 10.82Expedited suspension.
§ 10.90Records.
§ 10.91Saving provision.
§ 10.92Special orders.
§ 10.93Effective date.